e-journal

Linking environmental activity and environmental disclosure in an organisational change framework

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Purpose – Over the past decades, a plethora of papers have been written describing organisations’
reaction to pressure on them to change their practices regarding the natural environment. These
papers can broadly be classified into two groups, those research papers interested in organisations’
activities and strategies to deal with environmental issues, and those concerned with the external
reporting or disclosure of information regarding organisations’ effects on the environment. What
appears to be missing in this research is very much detailed analysis of the link between these two
areas. This paper aims to address this issue.
Design/methodology/approach – This paper, while calling for empirical work to be carried out to
investigate this link further, discusses the assumptions made about this link in previous research and
then theorises what our expectations for this link might look like given our current knowledge of
reporting practices, and the abundance of reporting frameworks and guidelines that currently exist.
Findings – The paper augments a model developed by Gray et al. in 1995 that suggests a hierarchy
of responses to environmental pressures, within the context of organisational change. The
augmentation adds an accounting element to the model by considering the reporting that
organizations may undertake depending on their location in the change process.
Research limitations/implications – The model provides a basis for investigation of the link
between organisational change as a result of environmental pressures, and reporting. The paper
suggests a number of future research projects, using the model as a basis for empirical investigations.
Originality/value – This paper extends an existing model to produce a comprehensive framework
that provides a basis for further investigation of the relationship between accounting (albeit a broad
definition of accounting to include environmental reporting) and organisational change.

Keywords Organizational change, Environmental management, Accounting

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2008

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 2 No. 1, 2006 pp. 4-24

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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